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An article in The New York Time on checkbook balancing quotes Lewis Mandell, professor of finance and managerial economics, who says that for those who have a pretty good idea of what is in their checking account and how much they spend every month, laboriously going through every statement can be just a waste of time. "Some people don't need to balance their checkbooks," he said. "If they have sufficient assets and overdraft protection, there's no real need to worry about balancing their checkbook. Today's technology makes it so difficult [that] keeping track of what's in a checking account is virtually impossible." Go to article.